Die Summenbegrenzung Der Haftung Von Abschlussprufern
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Die Summenbegrenzung Der Haftung Von Abschlussprufern

Die Summenbegrenzung Der Haftung Von Abschlussprufern


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About the Book

English summary: The Limitation of Auditors' Liability The paper examines the justification of Art. 323 para. 2 HGB. The legislator's reasons, the insurability and the protection against market concentration, are analyzed. They do not justify the norm as it stands today. Additionally, the basic conception of liability law stands in the way of the norm's justification. Art. 323 para. 2 HGB is to be deleted and any liability limitation must be agreed by the parties themselves. German description: Die Haftung von Abschlussprufern ist gem. 323 Abs. 2 HGB grundsatzlich auf Haftungshochstsummen beschrankt. Eine solche Regelung ist sowohl im Vergleich wichtiger Rechtsordnungen als auch im Kontext des deutschen Haftungsrechts ungewohnlich. Die Arbeit untersucht die Rechtfertigung der Norm anhand einer kritischen Analyse der gesetzgeberischen Grunde fur ihre Existenz, namentlich der Versicherbarkeit des Haftungsrisikos und dem Schutz vor einer Konzentration auf dem Markt fur Abschlusspruferleistungen. Hierbei wird aufgezeigt, dass die genannten Grunde die Norm in ihrer heutigen Fassung nicht rechtfertigen. Gegen die Rechtfertigung spricht zudem die Grundkonzeption des Haftungsrechts. Verdeutlicht wird dies anhand eines Vergleichs mit der Ausgestaltung der Haftung anderer Berufsgruppen. 323 Abs. 2 HGB ist zu streichen. Die Vereinbarung einer Haftungsbegrenzung sollte stattdessen den Parteien des Prufungsvertrags selbst uberlassen werden.


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Product Details
  • ISBN-13: 9783428193677
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • ISBN-10: 3428193679
  • Publisher Date: 03 Apr 2025
  • Binding: Paperback
  • No of Pages: 330
  • Weight: 489 gr


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